Defendant

A 1-A of the judgment of the court below and No. 1 of the judgment

(b)10 months of imprisonment and fines of 450,000,000 for offenses;

Punishment of the crime

1. On April 2, 2014, Defendant A (criminal record) was sentenced to a suspended sentence of two years for a violation of the Act on Promotion of the Game Industry at the Changwon District Court on the grounds of a violation of the Act on Promotion of the Game Industry, and the judgment became final and conclusive on April 10, 2014.

[2] The Defendant: (a) was the operator of B Co., Ltd. (hereinafter “B”), a seller of scrap metal in Kimhae-si, and (b) was unable to obtain a deduction of the purchase tax in paying the value-added tax when he purchased scrap metal from the sale of scrap metal without data; (c) in collusion with H, a “operator of G,” a “large coal business,” who is a “large coal business,” obtained a false tax invoice from G, filed a false tax invoice as the purchase tax amount, and planned to evade the value-added tax in a way that B would discontinue its business without paying the value-added tax according to the issuance of the aforementioned false tax invoice.

A. Under the aforementioned plan, Defendant 1 issued a false list of total tax invoices by seller (such as issuance of false tax invoices) and submitted a false list of total tax invoices by seller to the employee in charge of the above Kimhae-si's tax office on April 23, 2013, when filing a preliminary return of value added tax for the first quarter in 2013 at the office of the public service of the office of the office of the office of Kimhae-dong located in the vice-dong, Kimhae-dong, Kim Jong-dong, Kim Jong-dong, and at the same time, B received the scrap metal from G, notwithstanding the absence of the fact that Party B received the scrap metal supply from G.

From around that time to April 24, 2014, the Defendant submitted a false list of total tax invoices for individual suppliers equivalent to KRW 3,922,054,870 in the supply price as shown in the attached Table 1 in the following manner, including that, for profit-making purposes, from that time to that time, the Defendant submitted a false list of total tax invoices for individual suppliers.

B. Violation of the Punishment of Tax Evaders Act 1) The Defendant, in collusion with H, has H issue a false tax invoice amounting to KRW 3,922,054,870 in the name of G from January 2013 to March 2014 under the above plan, and such a false statement is made.